Social Welfare Consolidation Act 2005 section 30B

Contributions by public office holders

Section 30B establishes the contribution obligations for public office holders and the collection responsibilities of public bodies.

• Public office holders must pay contributions at 4.1% of their total remuneration from holding public office, with the relevant public body responsible for collecting these contributions.
• The contribution requirement has applied since 1 January 2011 and continues for each subsequent contribution year.
• No contribution is due where weekly remuneration is €100 or less (or the equivalent for those paid on a different basis).
• Where total annual remuneration from a public office does not exceed €5,200, all contributions paid for that year are refunded to the office holder.